대한안전경영과학회지 (Journal of the Korea Safety Management & Science)

  • 제16권1호
  • /
  • Pages.239-250
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  • 2014
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  • 1229-6783(pISSN)
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  • 2288-1484(eISSN)
대한안전경영과학회 (Korea Safety Management & Science)
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ABC 확장모형의 개발 및 적용

Development and Implementation of Extension Models for Activity-Based Costing

  • 최성운 (가천대학교 산업공학과)
  • Choi, Sungwoon (Department of Industrial Engineering, Gachon University)
  • 투고 : 2014.01.20
  • 심사 : 2014.03.19
  • 발행 : 2014.03.31
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초록

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

키워드

참고문헌

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피인용 문헌

  1. Implementation Strategy Based on the Classification of Depreciation Models vol.16, pp.2, 2014, https://doi.org/10.12812/ksms.2014.16.2.217
  2. Development of Integrated System of Time-Driven Activity-Based Costing(TDABC) Using Balanced Scorecard(BSC) and Economic Value Added(EVA) vol.16, pp.3, 2014, https://doi.org/10.12812/ksms.2014.16.3.451